In der Zollverwaltung gibt es obere Führungskräfte (in der Regel dem höheren Dienst angehörend) und Führungskräfte mit Vorgesetztenfunktion im mittleren, gehobenen und höheren Dienst. Diese sog. Sandwich-Führungskräfte (auch mittlere Manager oder Mittelmanager im mittleren Management)...

This study aimed to analyze the assessment process of distance education. The study involved academicians working under distance education system as the faculty of education. It used a questionnaire depending on five point Likert scale. Its content validity and face validity was determined by...

We assume that students can acquire a wage premium, thanks to studies, and form a rational expectation of their future earnings, which depends on personal ability. Students receive a private, noisy signal of their ability, and universities can condition admission decisions on the results of...

The human capital represented by corporate employees involved in the information and knowledge economy is becoming an increasingly central value-creating factor in global competition. However, in contrast to other value-creating factors, human capital is more difficult to measure, evaluate and...

Under the growing influence of economic normative thoughts (as for example the spread of shareholder value philosophy in the 1990s) and therefore under pressure to justify themselves, human resource management professionals are searching for concepts to measure the effects of their decisions and...

Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals für den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermögensgegenstand in...

The German discourse on Human Capital Management (HCM) has a long history which resulted in the manifoldness of notions connected with HCM. The exact specification of the meaning of HCM basically depends on the frame of reference used: the frame of the past, of the present or of the future. The...

According to the Resource Based View of strategic management, analyzing the human resource of a specific firm in terms of its potential to serve as a source of a sustainable competitive advantage requires an examination of - among others - the resource value. The question of how to parameterize...

Growing diffusion of temporary agency work, in conjunction with the growing importance of human capital management, leads to the question who invests in the human capital of temporary agency workers. Therefore, we investigate the parties' incentives to invest and review the small number of...